[Adopted 5-29-1973 by Ord. No. 662]
A. 
Any person within the Borough of Baden who has attained the age of 65 years and whose total income from all sources is less than $2,000 per annum and a husband and wife, each of whom has attained the age of 65 years whose total combined income from all sources is less than $4,000 per annum, shall henceforth be exempt from the per capita tax and the occupational privilege tax levied by said Borough under the authority of the Local Tax Enabling Act.
B. 
Any person within the Borough of Baden who is either disabled and/or mentally retarded, regardless of age, whose total income from all sources is less than $2,000 per year, shall henceforth be exempt from the per capita tax and the occupational privilege tax levied by the Borough under the authority of the Local Tax Enabling Act, provided that satisfactory proof of said physical or mental condition is submitted to and approved by Borough Council. This exemption shall apply to taxes levied for the fiscal year 1974 and shall remain in effect from year to year unless rescinded by Borough Council.
[Added 6-19-1974 by Ord. No. 676]
This exemption shall become effective immediately and shall apply to taxes levied for the fiscal year 1973 and shall remain in effect so long thereafter as the Borough Council may desire and the law shall permit such exemption.
In order to secure said exemption, persons qualifying for the same shall be required annually to complete a questionnaire-type form under oath setting forth pertinent details as to his residence, name, date of birth, occupation, source of income, social security number and the amount of total income received during the taxable period. Said form shall be reviewed and approved by the Borough Council.
All persons qualified under this article for exemption who have heretofore paid such taxes for the fiscal year 1973 shall, upon completion of the required form and the acceptance and approval of the same by Borough Council, receive proper refund of such paid taxes.
[Amended 5-15-1985 by Ord. No. 759]
Any person who shall violate any provision of this article shall, upon conviction thereof, be punishable by a fine of not more than $300 and costs of such proceedings or, upon default of payment of such fine and costs, by imprisonment in the county jail for a term of not more than 30 days.